ITAA 1997 s 125-80(2) and (3)

Income tax: capital gains: demerger of Pacific Mines Limited by Summit Resources Limited

Income tax: capital gains: demerger of NuPower Resources Limited by Arafura Resources NL

Income tax: capital gains: demerger of Tower Australia Group Limited by Tower Limited

Income tax: demerger of Autogen Research Pty Ltd by ChemGenex Pharmaceuticals Ltd

Income tax: capital gains: demerger of Mercury Mobility Ltd by Cellnet Group Ltd

Income tax: demerger of Uramet Minerals Limited by Elkedra Diamonds NL

Income tax: Demerger of Impedance Cardiology Systems Inc. by ImpediMed Limited

Income tax: demerger of Dart Energy Limited by Arrow Energy Limited

Income tax: demerger of White Rock Minerals Limited by Rex Minerals Limited

Income tax: demerger of Elementos Limited by Orocobre Limited

Income tax: demerger of Orora Limited by Amcor Limited

Income tax: demerger of South32 by BHP Billiton Limited

BlackWall Limited - demerger of WOTSO Limited

Westgold Resources Limited - demerger of Castile Resources Pty Ltd